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The First-tier Tribunal may no longer decide whether or not HMRC’s advice can be relied on
KEY POINTS
- The Upper Tribunal’s decision in CRC v Abdul Noor.
- Information from HMRC’s National Advice Service.
- The Upper Tribunal disagreeing with the Oxfam decision.
- Claims to legitimate expectation may be hampered by costs.
- Is the Upper Tribunal’s decision as persuasive as it might be?
On 1 April 2013 the two-tier tax tribunal system celebrated its third anniversary and in its years of infancy we have had a variety of decisions both in the First-tier Tribunal and the Upper Tribunal dealing with matters of procedure and jurisdiction.
To this end each tier of the tribunal has a set of rules (some already amended) that are carefully followed. It would therefore come as a surprise to those who do not closely follow cases on procedure (ie those with...
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